§ 3-120. Per drink excise tax.

(a)

Every purchaser of distilled spirits by the drink shall be liable for a tax thereon at the rate of three percent (3%) of the retail price or charge for such drink. Such taxes shall be collected by the licensee licensed under this chapter, and such licensee shall remit such taxes to the city on or before the tenth day of the succeeding month after the month in which they are collected along with a summary of the licensee's gross sales derived from the sale of distilled spirits by the drink, excluding gross sales of wine and malt beverages. Gross sales shall include all credit card sales. The report of gross sales shall be made on forms provided by the city clerk. Each licensee shall be allowed a deduction of three percent (3%) of the monthly tax collected to defray licensee's administrative expenses incurred in reporting and remitting the taxes levied pursuant to this section, provided that the tax is not delinquent at the time of payment. If the monthly taxes collected and remitted by the licensee are less than three hundred thirty-three dollars ($333.00), the licensee shall be allowed a deduction of ten dollars ($10.00).

(b)

Excise taxes received by the city clerk after the twentieth day of the month shall be charged a ten percent (10%) penalty.

(c)

The city clerk will notify the licensee in writing if it is deemed necessary by the city clerk to conduct an audit of the records and books of the licensee. Notice shall include the date, time and place of the audit.

(d)

Any licensee who violates any provision of article VII may, upon conviction, be punished according to the general penalty found in § 1-11 of this Code, and the alcoholic beverage license may also be suspended or revoked.

(Ord. No. 2010-14, 12-7-10; Ord. No. 2014-02, pt. I, 3-4-14)